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Finance Act 1994
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- UK Public General Acts
- 1994 c. 9
- SCHEDULE 7A
- PART I
- Contracts relating to goods...
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Changes over time for: Cross Heading: Contracts relating to goods in foreign or international transit
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Finance Act 1994, Cross Heading: Contracts relating to goods in foreign or international transit is up to date with all changes known to be in force on or before 06 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- s. 16A(2)(g) inserted by 2023 c. 30 Sch. 13 para. 28
- s. 160(2)-(7) modified by 2010 c. 8 s. 464(6) (as inserted) by 2017 c. 32 Sch. 5 para. 1
- Sch. 5 para. 2(1)(pa) inserted by S.I. 2022/109 reg. 4 (This amendment not applied to legislation.gov.uk. The affecting statutory instrument has no legal effect. It was made under a procedure which meant that it ceased to have effect 28 days after signing unless it was debated and approved in Parliament within that time. It was not debated and approved within 28 days, so it has expired with no effect.)
Contracts relating to goods in foreign or international transitU.K.
12(1)A contract falls within this paragraph if it relates only to loss of or damage to goods in foreign or international transit and the insured enters into the contract in the course of a business carried on by him.U.K.
(2)For the purposes of this paragraph goods in foreign or international transit are goods in transit, and any container in which they are carried, where their carriage—
(a)begins and ends outside the United Kingdom;
(b)begins outside but ends in the United Kingdom; or
(c)ends outside but begins in the United Kingdom.
(3)For the purposes of sub-paragraph (2) above “container” has the same meaning as in regulation 38(3) of the Value Added Tax (General) Regulations 1985 M1.
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